Section 2(1)(h) in The Companies (Specification of definitions details) Rules, 2014
(h)"electronic mode", for the purposes of clause (42) of section 2 of the Act, means carrying out electronically based, whether main server is installed in India or not, including, but not limited to-(i)business to business and business to consumer transactions, data interchange and other digital supply transactions;(ii)offering to accept deposits or inviting deposits or accepting deposits or subscriptions in securities, in India or from citizens of India;(iii)financial settlements, web based marketing, advisory and transactional services, database services and products, supply chain management;(iv)online services such as telemarketing, telecommuting, telemedicine, education and information research; and(v)all related data communication services,